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https://www.gov.uk/hmrc-internal-manuals/life-assurance/lam17100
LAM17100 - BLAGAB or eligible PHI business - maximum benefits payable to members: FA12/S160 - HMRC...
https://www.gov.uk/hmrc-internal-manuals/life-assurance/lam05050
LAM05050 - Apportionment rules: Allocation of BLAGAB income and gains: direct or factual allocation...
https://www.gov.uk/hmrc-internal-manuals/life-assurance/lam17090
LAM17090 - BLAGAB or eligible PHI business - loss of exemption in case of breach of maximum...